The influence of international accounting standards (IAS-IFRS) on Moroccan listed companies

The purpose of this study is to demonstrate the influence of the implementation of international accounting standards (IAS / IFRS) on the reliability and quality of financial information, as well as its impact on the relevance of financial reports in Moroccan companies listed on the Casablanca stock exchange. International Financial Reporting Standards have become globally adopted in order to suit the demands of global financial markets. As a result, enterprises' and economic institutions' dedication to implementing international accounting standards (IAS / IFRS) leads to greater dependability, openness, and disclosure, resulting in high-quality financial reporting. In order to conduct our research and address the problem, we selected a representative sample of 40 accounting and auditing firms and chartered accountants approved by the commission responsible for drawing up the list of chartered accountants in the Casablanca-Settat region of Morocco. These key players were selected for their expertise in accounting and auditing, and their essential role in preparing, verifying and certifying the financial statements of listed companies. &nbsp

The development of a care bundle to improve the initial management of maternal sepsis for use in low and lower-middle income countries

Aims The main objectives for this thesis were: 1. To undertake a systematic review to assess the effectiveness of using care bundles in low and lower-middle income countries (LMIC) 2.To complete a modified Delphi study to gain consensus on the most important and feasible items to be included in a low-income maternal sepsis bundle 3.To develop an exploratory theory of change (TOC) model to assist in planning the implementation of the bundle. Methods To achieve the above aims, a number of research methodologies were used including: systematic review & meta-analysis, modified Delphi and undertaking in-country workshops to develop a TOC. Results A comprehensive literature search identified 2770 citations, 10 of which were included in the systematic review. Meta-analysis showed the use of bundles significantly reduces the incidence of infection. Consensus was achieved after three iterations of the modified Delphi, with the following final bundle item: Fluids, Antibiotics, Source Control, Transport and Monitoring (FAST-M). Multiple workshops were used to build a TOC diagram. Conclusion A low-income maternal sepsis bundle has been produced through international consensus. Framework for an exploratory TOC model has been developed to assist in planning the bundle’s implementation. These findings can be used to design an appropriate feasibility study to pilot the bundle

Information System Integration in Citrus Packing Stations: A Key Driver for Product Quality and Customer Satisfaction

In the context of Morocco’s growing citrus exports and its involvement in the dynamic global market, Citrus Packing Stations play a crucial role as intermediaries in the distribution of processed agricultural commodities. The main aim of this study is to investigate the impact of integrating information systems on the improvement of product quality and customer satisfaction within the framework of CPS. Employing a mixed sequential exploratory approach, this research first draws on qualitative insights from five citrus packing case studies to generate survey items assessing the influence of information systems on product quality and customer satisfaction. In the subsequent quantitative phase, data from 40 CPS are analyzed using exploratory factor analysis and simple linear regression. Empirical findings demonstrate that the effective integration of information systems has a significant impact on enhancing product quality, improving customer satisfaction, and establishing a strong relationship between these two variables. The results underscore the broader importance of integrating information technologies into the context of supply chain management, hence providing prospects for further academic research in this field. The population size also suggests larger-scale investigations in order to expand the analytical framework

The Role of ERP in Supply Chain Management A Comparative Study between Agricultural & Industrial Sectors

In today’s competitive fast-changing environment, businesses are compelled to adapt to meet customer demands and requirements. Widespread digitization of the economy reinforced use of new information and communication technologies within organizations. An effective supply chain results in enhanced financial and non-financial performance. Managers are, thus, increasingly convinced of information systems’ major role in attaining organizational objectives. Our research study aims to explain how does ERP system affect SCM performance in the agricultural and industrial sectors. It also brings to light sector specificity and its impact on enhancing and/or reducing information system performance. A total of 30 semi-structured interviews were conducted, of which 19 in a Moroccan farm group and 11 in a Moroccan industrial holding. Findings from this study explain ERP’s role in supply chain management in both sectors, and outline sector specificity’s major impact on ERP performance. Further research should examine agricultural sector particularity in countries which have reached massive advancement in information and communication technology equipment and in modernized agriculture, notably Japan, Australia and China

Resource availability for the management of maternal sepsis in Malawi, other low-income countries, and lower-middle-income countries

ObjectiveTo assess the availability of key resources for the management of maternal sepsis and evaluate the feasibility of implementing the Surviving Sepsis Campaign (SSC) recommendations in Malawi and other low-resource settings.MethodsA cross-sectional study was conducted at health facilities in Malawi, other low-income countries, and lower-middle-income countries during January-March 2016. English-speaking healthcare professionals (e.g. doctors, nurses, midwives, and administrators) completed a questionnaire/online survey to assess the availability of resources for the management of maternal sepsis.ResultsHealthcare centers (n=23) and hospitals (n=13) in Malawi showed shortages in the resources for basic monitoring (always available in 5 [21.7%] and 10 [76.9%] facilities, respectively) and basic infrastructure (2 [8.7%] and 7 [53.8%], respectively). The availability of antibiotics varied between Malawian healthcare centers (9 [39.1%]), Malawian hospitals (8 [61.5%]), hospitals in other low-income countries (10/17 [58.8%]), and hospitals in lower-middle-income countries (39/41 [95.1%]). The percentage of SSC recommendations that could be implemented was 33.3% at hospitals in Malawi, 30.3% at hospitals in other low-income countries, and 68.2% at hospitals in lower-middle-income countries.ConclusionThe implementation of existing SSC recommendations is unrealistic in low-income countries because of resource limitations. New maternal sepsis care bundles must be developed that are applicable to low-resource settings

Echocardiographic structure and function in hypertensive disorders of pregnancy:a systematic review

Background— Echocardiography is commonly used to direct the management of hypertensive disorders in medical patients, but its application in pregnancy is unclear. Our objective was to define the use of echocardiography in pregnancies complicated by gestational hypertension (GH) and preeclampsia. Methods and Results— We performed a systematic review of articles using an electronic search of databases from inception to March 2015, prospectively registered with PROSPERO (CRD42015015700). Eligible studies included pregnant women with GH or preeclampsia, evaluating left ventricular structure and function using echocardiography. The search strategy identified 36 studies, including 745 women with GH and 815 women with preeclampsia. The populations were heterogeneous with respect to clinical characteristics, parity, and risk of bias. Increased vascular resistance and left ventricular mass were the most consistent findings in GH and preeclampsia. Differentiating features from normal pregnancy were left ventricular wall thickness of ≥1.0 cm, exaggerated reduction in E/A, and lateral e′ of &lt;14 cm/s. There was disagreement between studies with regard to cardiac output because of the timing of echocardiography, although reduced stroke volume was an indicator of adverse prognosis. Diastolic dysfunction and left ventricular remodeling are most marked in severe and early-onset preeclampsia, but are also markers of preeclampsia before clinical manifestation, and are associated with adverse outcomes. Conclusions— Echocardiography is a valuable tool to stratify risk and can guide management and counseling in the preclinical and clinical phases of GH and preeclampsia. Changes in cardiac function and morphology are recognizable at an asymptomatic early stage and correlate with disease severity and adverse outcomes. </jats:sec

Burnout among surgeons before and during the SARS-CoV-2 pandemic: an international survey

Background: SARS-CoV-2 pandemic has had many significant impacts within the surgical realm, and surgeons have been obligated to reconsider almost every aspect of daily clinical practice. Methods: This is a cross-sectional study reported in compliance with the CHERRIES guidelines and conducted through an online platform from June 14th to July 15th, 2020. The primary outcome was the burden of burnout during the pandemic indicated by the validated Shirom-Melamed Burnout Measure. Results: Nine hundred fifty-four surgeons completed the survey. The median length of practice was 10&nbsp;years; 78.2% included were male with a median age of 37&nbsp;years old, 39.5% were consultants, 68.9% were general surgeons, and 55.7% were affiliated with an academic institution. Overall, there was a significant increase in the mean burnout score during the pandemic; longer years of practice and older age were significantly associated with less burnout. There were significant reductions in the median number of outpatient visits, operated cases, on-call hours, emergency visits, and research work, so, 48.2% of respondents felt that the training resources were insufficient. The majority (81.3%) of respondents reported that their hospitals were included in the management of COVID-19, 66.5% felt their roles had been minimized; 41% were asked to assist in non-surgical medical practices, and 37.6% of respondents were included in COVID-19 management. Conclusions: There was a significant burnout among trainees. Almost all aspects of clinical and research activities were affected with a significant reduction in the volume of research, outpatient clinic visits, surgical procedures, on-call hours, and emergency cases hindering the training. Trial registration: The study was registered on clicaltrials.gov "NCT04433286" on 16/06/2020

Impact of COVID-19 on cardiovascular testing in the United States versus the rest of the world

Objectives: This study sought to quantify and compare the decline in volumes of cardiovascular procedures between the United States and non-US institutions during the early phase of the coronavirus disease-2019 (COVID-19) pandemic. Background: The COVID-19 pandemic has disrupted the care of many non-COVID-19 illnesses. Reductions in diagnostic cardiovascular testing around the world have led to concerns over the implications of reduced testing for cardiovascular disease (CVD) morbidity and mortality. Methods: Data were submitted to the INCAPS-COVID (International Atomic Energy Agency Non-Invasive Cardiology Protocols Study of COVID-19), a multinational registry comprising 909 institutions in 108 countries (including 155 facilities in 40 U.S. states), assessing the impact of the COVID-19 pandemic on volumes of diagnostic cardiovascular procedures. Data were obtained for April 2020 and compared with volumes of baseline procedures from March 2019. We compared laboratory characteristics, practices, and procedure volumes between U.S. and non-U.S. facilities and between U.S. geographic regions and identified factors associated with volume reduction in the United States. Results: Reductions in the volumes of procedures in the United States were similar to those in non-U.S. facilities (68% vs. 63%, respectively; p = 0.237), although U.S. facilities reported greater reductions in invasive coronary angiography (69% vs. 53%, respectively; p < 0.001). Significantly more U.S. facilities reported increased use of telehealth and patient screening measures than non-U.S. facilities, such as temperature checks, symptom screenings, and COVID-19 testing. Reductions in volumes of procedures differed between U.S. regions, with larger declines observed in the Northeast (76%) and Midwest (74%) than in the South (62%) and West (44%). Prevalence of COVID-19, staff redeployments, outpatient centers, and urban centers were associated with greater reductions in volume in U.S. facilities in a multivariable analysis. Conclusions: We observed marked reductions in U.S. cardiovascular testing in the early phase of the pandemic and significant variability between U.S. regions. The association between reductions of volumes and COVID-19 prevalence in the United States highlighted the need for proactive efforts to maintain access to cardiovascular testing in areas most affected by outbreaks of COVID-19 infection

Erratum: Global, regional, and national comparative risk assessment of 84 behavioural, environmental and occupational, and metabolic risks or clusters of risks for 195 countries and territories, 1990–2017: a systematic analysis for the Global Burden of Disease Study 2017

Interpretation: By quantifying levels and trends in exposures to risk factors and the resulting disease burden, this assessment offers insight into where past policy and programme efforts might have been successful and highlights current priorities for public health action. Decreases in behavioural, environmental, and occupational risks have largely offset the effects of population growth and ageing, in relation to trends in absolute burden. Conversely, the combination of increasing metabolic risks and population ageing will probably continue to drive the increasing trends in non-communicable diseases at the global level, which presents both a public health challenge and opportunity. We see considerable spatiotemporal heterogeneity in levels of risk exposure and risk-attributable burden. Although levels of development underlie some of this heterogeneity, O/E ratios show risks for which countries are overperforming or underperforming relative to their level of development. As such, these ratios provide a benchmarking tool to help to focus local decision making. Our findings reinforce the importance of both risk exposure monitoring and epidemiological research to assess causal connections between risks and health outcomes, and they highlight the usefulness of the GBD study in synthesising data to draw comprehensive and robust conclusions that help to inform good policy and strategic health planning